D.K.Mahajan, J.

1. By this order we propose to dispose of Sales Tax References Nos. 11 and 12 of 1969. Sales Tax Reference No. 12 of 1969 relates to the assessment year 1962-63. In this case the assessee is M/s. Indian Aluminium Cable Ltd., Faridabad. Sales Tax Reference No. 11 of 1969 relates to the assessment year 1963-64 and in this case the assessee is M/s. R.N. Ghanekar and Company, Faridabad. The assessee in Sales Tax Reference No. 11 of 1969 supplied electric poles to M/s. Delhi Electric Supply Undertaking from Faridabad in Haryana, and in Sales Tax Reference No. 12 of 1969, the assessee supplied electricity cables to certain State electricity undertakings. On the sale of such cables in S.T. Reference No. 12, the Assessing Authority, Gurgaon, passed an order on 7th July, 1965, levying tax on the inter-State sales of such cables. In S.T. Reference No. 11 of 1969, the order of the Assessing Authority is dated 28th October, 1965. The Assessing Authority rejected the contention of the assessees that the sale of poles and cables to the Delhi Electric Supply Undertaking was exempt from inter-State sales tax by reason of the provisions of Section 5(2)(a)(iv) of the Punjab G